On the basis of theoretical analysis, this paper analyzes the performance appraisal index system of college accountants based on the aspects of system construction, infrastructure equipment, work ability, work performance, professional ethics and political orientation. Based on the relevant data of a university in Heilongjiang province from 2010 to 2016, the super-efficiency DEA method is used to evaluate the performance of college accountants. It shows that the performance appraisal of college accountants is in an efficient state as a whole with the highest efficiency in 2014. However, the input and output of accountants in the university in 2010 do not match. Finally, based on the idea of constructing t-statistics, the significance of influencing indicators of accounting staff performance in colleges and universities is analyzed by eliminating the relevant indicators one by one. The results show that the performance of accounting staff in colleges and universities is mainly affected by the indexes of infrastructure equipment, work ability and political orientation.%文章在理论分析的基础上,从制度建设、基础设施配备、工作能力、工作业绩、职业道德和政治倾向等方面构成的高校会计人员绩效评价指标体系,并基于黑龙江省某高校2010-2016年相关数据,利用超效率DEA方法对该高校会计人员绩效进行综合评价研究,表明该高校会计人员绩效评价整体来看处于效率有效状态,且2014年效率最高,但是2010年该高校会计人员的投入产出不相符.最后基于构建t统计量的思想,逐一剔除相关指标对该高校会计人员绩效的影响指标显著性进行分析,表明该高校会计人员绩效主要受基础设施配备指标、工作能力指标和政治倾向指标的影响.
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